Land tax administration rules amended, in force 22 September

Land taxpayers face amended administration rules. The order of the head of the State Tax Inspectorate amending the 2006 order No. VA-55 on the Land Tax Administration Rules entered into force on 22 September 2026VMI; the Inspectorate's news page identifies it as the 21 September 2025 order No. VA-62, with further detail in its 22 September 2026 letter No. (18.29-31-1 Mr) R-2580. The substantive changes below follow the amending order as published in the Register of Legal Acts.

Declaration formation turns on fixed register cut-offs. The tax administrator starts processing the 30 June data of the Real Property Register (NTR) for a calendar period after 1 SeptemberE TAR, and declarations must also reflect changes to that 30 June data received by 1 September of the calendar year for which the land tax is calculatedE TAR.

Delivery and household rules change in detail. Correspondence goes to the address the taxpayer designated for correspondence where that address is registered later than the latest residence or domicile addressE TAR — designable by advisory telephone, Mano VMI or email. Where spouses hold plots in joint community property, one declaration is formed for one spouseE TAR and sent under the point-16 procedure; the spouses count as equivalent owners, and forming it in the other spouse's name requires that spouse's requestE TAR, which may be filed by advisory telephone, Mano VMI, signed email, post or in person at a service branch, and only for the current or future tax periods.

Relief timing is restated around mid-year boundaries. Supported owners keep the ND relief for the whole tax period where the entitlement arose by 30 June of the calendar year — reaching retirement age, a 0–40 per cent participation level, or a minor child becoming a landowner by that dateE TAR — and from the next tax period where it arose after 1 JulyE TAR. Owners lose the relief for the current year where a participation level above 40 per cent is set or a minor child turns 18 by 30 June, and for the following year where either happens from 1 JulyE TAR. Municipal councils must report the ND data for persons with a 0–40 per cent participation level, retirement-age persons and minors by 15 September of the current tax periodE TAR, and council-granted reductions or exemptions from their own budgets should reach the administrator by the same date, except emergency or individual decisionsE TAR.

Tariff defaults are spelled out. Where a council misses the deadline for next-period rates, the last rates it set keep applyingE TAR; rates set or changed after 1 July of the current period apply only to the period after nextE TAR. For unused or abandoned land, the taxable value of the abandoned plot or part is multiplied by the council's abandoned-land rate, minus any relief value — unless the council stated that its relief does not cover abandoned landE TAR — and where no separate abandoned-land rate exists, the plot's ordinary rate applies; co-owned abandoned areas are split proportionally.

Declarations may be amended for the current and three preceding calendar yearsE TAR, and a new data-protection chapter states that declaration data, including personal data, are collected and processed for assessment purposes, that advisory calls are recorded and stored, and that data-subject rights run under the General Data Protection Regulation.

Legal basis: Valstybinės mokesčių inspekcijos prie Lietuvos Respublikos finansų ministerijos viršininko įsakymas, amending the 2006 m. birželio 9 d. įsakymą Nr. VA-55 (Žemės mokesčio administravimo taisyklės), in force from 22 September 2026, detailed in the VMI 2026-09-22 letter No. (18.29-31-1 Mr) R-2580.